European Commission v French Republic

European Union – Value Added Tax. The Court of Justice of the European Union granted the application by the European Commission for a declaration that, by applying a reduced rate of VAT on the supply of digital books (or electronic books), France had failed to fulfil its obligations under arts 96 and 98 of Council Directive (EC) 2006/112 (on the common system of value added tax), as amended, read in conjunction with Annexes II and III to that directive and Council Implementing Regulation (EU) 282/2011 (laying down implementing measures for Directive (EC) 2006/112).

Category: